DISÏWIGAU: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
DISÏWIGAU
Largest movements
- Tangible fixed assets -€37,130
down €37,130 (-74.8%), from €49,606 to €12,476
of which Furniture and vehicles: -€28,331
- Cash +€5,792
up €5,792 (+11.7%), from €49,571 to €55,363
mainly Investment in fixed assets (net) (+€24,869) and Other debts (+€21,256)
- Deferred charges and accrued income -€2,248
down €2,248 (-66.6%), from €3,373 to €1,125
- Profit (loss) carried forward -€26,379
down €26,379 (-295%), from -€8,944 to -€35,323
- Other debts +€21,256
up €21,256 (+71.0%), from €29,926 to €51,182
- Tax, wage and social debts -€17,882
down €17,882 (-58.7%), from €30,472 to €12,590
of which Remuneration and social security: -€16,114
- Accrued charges and deferred income -€6,000
no longer reported in 2025 (was €6,000)
- Trade debts -€1,719
down €1,719 (-34.2%), from €5,031 to €3,312
- Gross operating margin -€29,435
down €29,435 (-31.0%), from €94,927 to €65,492
- Staff costs -€6,501
down €6,501 (-7.7%), from €84,101 to €77,600
- Depreciation -€975
down €975 (-7.4%), from €13,236 to €12,261
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €108,507 | €75,128 | -€33,379 | -30.8% |
| Fixed assets | 21/28 | €51,606 | €14,476 | -€37,130 | -71.9% |
| Tangible fixed assets | 22/27 | €49,606 | €12,476 | -€37,130 | -74.8% |
| Land and buildings | 22 | €7,902 | €2,911 | -€4,991 | -63.2% |
| Plant, machinery and equipment | 23 | €6,425 | €2,617 | -€3,808 | -59.3% |
| Furniture and vehicles | 24 | €35,279 | €6,948 | -€28,331 | -80.3% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €56,901 | €60,652 | +€3,751 | +6.6% |
| Stocks and contracts in progress | 3 | €3,957 | €4,164 | +€207 | +5.2% |
| Stocks | 30/36 | €3,957 | €4,164 | +€207 | +5.2% |
| Cash at bank and in hand | 54/58 | €49,571 | €55,363 | +€5,792 | +11.7% |
| Deferred charges and accrued income | 490/1 | €3,373 | €1,125 | -€2,248 | -66.6% |
| Total equity and liabilities | 10/49 | €108,507 | €75,128 | -€33,379 | -30.8% |
| Equity | 10/15 | €27,916 | €1,537 | -€26,379 | -94.5% |
| Contributions | 10/11 | €35,000 | €35,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,944 | -€35,323 | -€26,379 | -295% |
| Amounts payable | 17/49 | €80,591 | €73,591 | -€7,000 | -8.7% |
| Amounts payable after more than one year | 17 | €4,774 | €3,817 | -€957 | -20.0% |
| Financial debts | 170/4 | €4,774 | €3,817 | -€957 | -20.0% |
| Amounts payable within one year | 42/48 | €69,817 | €69,774 | -€43 | -0.1% |
| Current portion of amounts payable after more than one year | 42 | €4,388 | €2,690 | -€1,698 | -38.7% |
| Trade debts | 44 | €5,031 | €3,312 | -€1,719 | -34.2% |
| Suppliers | 440/4 | €5,031 | €3,312 | -€1,719 | -34.2% |
| Taxes, remuneration and social security | 45 | €30,472 | €12,590 | -€17,882 | -58.7% |
| Taxes | 450/3 | €5,521 | €3,753 | -€1,768 | -32.0% |
| Remuneration and social security | 454/9 | €24,951 | €8,837 | -€16,114 | -64.6% |
| Other amounts payable | 47/48 | €29,926 | €51,182 | +€21,256 | +71.0% |
| Accrued charges and deferred income | 492/3 | €6,000 | - | -€6,000 | |
| Remuneration, social security and pensions | 62 | €84,101 | €77,600 | -€6,501 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,236 | €12,261 | -€975 | -7.4% |
| Other operating charges | 640/8 | €1,554 | €1,366 | -€188 | -12.1% |
| Gross operating margin | 9900 | €94,927 | €65,492 | -€29,435 | -31.0% |
| Operating profit (loss) | 9901 | -€3,964 | -€25,735 | -€21,771 | -549% |
| Financial income | 75/76B | €114 | €651 | +€537 | +471% |
| Recurring financial income | 75 | €114 | €651 | +€537 | +471% |
| Financial charges | 65/66B | €1,800 | €1,227 | -€573 | -31.8% |
| Recurring financial charges | 65 | €1,800 | €1,227 | -€573 | -31.8% |
| Profit (loss) for the period before taxes | 9903 | -€5,650 | -€26,311 | -€20,661 | -366% |
| Income taxes | 67/77 | €164 | €68 | -€96 | -58.5% |
| Profit (loss) for the period | 9904 | -€5,814 | -€26,379 | -€20,565 | -354% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,814 | -€26,379 | -€20,565 | -354% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.